On 10 September 2020, the article "Inheritance and Gift Taxes" from the Federal Tax Administration's (FTA) Tax Information Dossier was updated.
The article explains the various aspects of the taxation of inheritances and gifts in the cantons, such as the subject matter of taxation and the assessment of taxes.
The article as amended on 10 September 2020 is available here. The complete dossier Tax Information of the FTA can be downloaded here.